<p>Sedan 2005 har IFRS så som de antagits av EU varit de redovisningsstandarder noterade företag varit skyldiga att tillämpa vid upprättandet av sin koncernredovisning. Tanken med införandet av IFRS är att anpassa redovisningen till globaliseringen av finansmarknaderna och det internationella flödet av kapital. IASB har tilldelats ansvaret för utformningen och utvecklingen av IFRS.<strong> </strong>Införandet av IFRS har inneburit vissa förändringar gentemot tidigare redovisningsnormer. I IFRS standarder återfinns idag IAS 16, IAS 38 och IAS 39. I dessa standarder har företagen numera möjlighet att tillämpa ett alternativ till anskaffningsvärdemetoden, nämligen den s.k. omvärderingsmetoden. Metoden innebär att man kan värdera sina tillgångar till verkligt värde genom att göra en omvärdering av sina tillgångar vid bokslutet, under förutsättning att man uppfyller vissa krav. Införandet av värdering till verkligt värde grundar sig på att historiska anskaffningsvärden inte ger tillräckligt relevant information till analytiker och investerare. Anhängare till verkligt värde menar att värdet speglar verkligheten på ett ”riktigare” sätt i form av att man tar hänsyn till företagens värdeförändringar över tiden. Metoden har dock fått kritik från annat håll för att ha potentialen att frambringa missvisande resultat.</p>

<p>In this survey I have been trying to find out which factors influence the students’ choice of instrument. I hope to, through the results, gain knowledge about how to reach interested students in my future work as a trombone educator.</p><p>I have let 15 students that have played trombone in the County Music Academy one to three years, answer my inquiry concerning their choice of instrument. The students’ parents were also asked to give an explanation to what they think made their child play the trombone and whether they tried to influence their child in the choice of instrument. The answers show clearly that these parents have not influenced their children’s choice of instrument and that the impression you and I as a teacher give during the first session seems to be of great importance.</p>

<p>Detta är en undersökning av fördelningen av sökande till en musikhögskola vid tre söktillfällen med fem års mellanrum, 1997, 2002 och 2007. Mot denna bakgrund diskuteras förändringar i instrumentval som antas spegla förändringar för ca 20 år sedan då de sökande antas ha gjort sina val.Förändringar som jag har iakttagit är att instrument som går under den klassiska genren har tappat sökande men den är fortfarande den största genren. Instrument under afrogenren blir mer och mer populära och folkmusikgenren blir större och större.</p> / <p>This is a study of the apportionment of applicants to a music college during three occasions with five-year intervals, 1997, 2002 and 2007. Against this background, changes are dis-cussed with regard to choice of instrument that are assumed to reflect changes approximately 20 years ago, when the applicants made their choices.  Among the changes that I have observed are that instruments associated with classical genres have decreased significantly in number, yet are still the majority. Instruments associated with Afroamerican genres are increasing in popularity, while ethnic music genres have become larger.</p>

<p>Denna undersökning handlar om hur videofilm används i undervisningen. Med videofilm avser jag TV, DVD, VHS och filmklipp från Internet eller andra källor. Jag utgick från tre möjligheter med användandet av videofilm i undervisningen: •   videofilm som eleverna kan öva till när de kommer hem, till exempel instruktionsfilmer • filmning av eleverna • förevisning av skickliga musikerFör att ta reda på olika stråklärares tankar och erfarenheter av mediet genomförde jag nio intervjuer. Jag ville också veta efterfrågan på instruktionsvideos bland stråklärare och kontaktade olika producenter och distributörer.    Trots att det inte var vanligt att använda olika medier i undervisningen bland mina respondenter, såg de positivt på videofilm som hjälpmedel. Men det fanns också en rädsla för att mötet mellan lärare och elever skulle kunna upphöra. Det var svårt att se ett samband mellan lärarnas repertoar/metodik och användandet av videofilm. Både lärare och läromedels-förlag trodde att det var en generationsfråga och att användandet av multimedia i undervis-ningen kommer att öka inom de närmaste åren.</p> / <p>This study is about how video films are used in teaching. By video film, I am referring to TV, DVD, VHS and film clips from the Internet or other sources. I imagined three areas of usage in which video films could be used for educational purposes: • video films for the students to bring home to assist with their practising, for example a tutorial video • filming the students • showing skilful musicians I made nine interviews to discover different string teachers’ thoughts and experiences of the medium, and their student’s reactions. I also wanted to know the demand for tutorial videos among string teachers and contacted producers and distributors.   Though media wasn’t frequently used in teaching among my respondents, they saw video films as a helpful aid. But there was also a fear that the interaction between teachers and students would disappear. It was hard to see a connection between teachers’ different repertoire and methods, and their use of video film. Teachers, and companies that produce teaching media, believed that the use of multimedia in education was indicative of the generation, and that we could expect an increase of multimedia use in teaching.</p>

<p>Att arbeta med kommunikativ förmåga är en av grundstenarna i logopedens yrkesutövning. Syftet med denna studie var att utveckla ett självskattningsinstrument som kan mäta kommunikativ förmåga, med möjlighet att fånga upp både positiva och negativa aspekter av förmågan. Instrumentet utvecklades i enlighet med klassisk mätteori. En första utvärdering av instrumentet gjordes i ett pilottest med 13 respondenter. Resultatet ledde till att antal items, det vill säga frågor, minskades från 133 till 78 och individuella items förändrades vid behov. 254 respondenter fyllde sedan i det reviderade formuläret på internet. Fyra faktorer kunde uttydas ur materialet. Dessa var: beteende i sociala situationer, funktionell kommunikation, lingvistisk kunskap och receptiv förmåga samt röst. De fyra faktorerna förklarade 30,4% av variansen i materialet. Cronbachs alfa för alla 78 item var α = 0,76. Resultatet av denna studie är ett instrument i behov av ytterligare revidering och utveckling, främst med avseende på validering.</p> / <p>Working with communication is a key element in professional speech and language therapy. The aim of this study was to develop a self-report instrument that measures communicative ability, with a possibility to capture both positive and negative aspects of communication. The instrument was developed in accordance with classical measurement theory. A first evaluation of the instrument with 13 respondents was conducted. As a result the number of items, ie questions, was reduced from 133 to 78 and individual items were altered when needed. 254 respondents then answered the revised form on the internet. Four factors could be extracted from the material. These were: behavior in social situations, functional communication, linguistic skills and receptive skills plus voice. The four factors explained 30,4% of the variance within the material. Cronbach's alpha for all 78 items was α = 0,76. The result of this study is an instrument in need of further revision and development, primarily with respect to validation.</p>

<p>The aim was to study personal and organizational conditions for first-line nurse managers and to identify and assess the skills and abilities important for leadership and management. Interviews were conducted with 5 first-line nurse managers, 5 registered nurses, 5 assistant nurses and one head of department delineating their perceptions of current and ideal roles of first-line nurse managers. Factor analysis was conducted to estimate validity and reliability of the Leadership and Management Inventory, developed in the context of this thesis, in one sample of 149 registered nurses and one sample of 197 health care personnel. Interviews and questionnaires to study expectations, experiences and outcomes of two different development programmes for 13 first-line nurse managers in a Training Programme, 14 in a Leadership Development Programme and 14 in a Comparison group were conducted. Letters and questionnaires from 32 former first-line nurse managers were analysed to describe their reasons for leaving their posts. First-line nurse managers, registered nurses and assistant nurses’ descriptions of the first-line nurse manager’s role were corresponding; the main focus was on service on the ward. The head of department described the first-line nurse manager’s responsibility towards the staff with focus on development and co-operation. Analysis of the Leadership and Management Inventory resulted in three factors: “interpersonal skills and group management”, “achievement orientation” and “overall organizational view and political savvy”. Validity and reliability were considered acceptable. Expectations concerning the development programmes were generally met; improvements corresponding to the content of the programmes were reported. Reasons to leave were personal, organizational and linked to the relationship with the head of department. Conclusion: The first-line nurse managers’ individual experiences, skills, abilities and ambitions are important, but so are the conditions in which she/he practices her/his leadership and management. It is important that the interplay between person and organization functions well.</p>

Aims: The overall aim of this thesis was to explore and describe radiographers‟ professional competence based on patients‟ and radiographers‟ experiences and to develop a context-specific instrument to assess the level and frequency of use of radiographers‟ professional competence. Methods: The design was inductive and deductive. Both qualitative and quantitative methods were used. The data collection methods comprised interviews (Studies I-II) and questionnaires (Studies III-IV). The subjects were patients in study I and radiographers in studies II-IV. In study I, 17 patients were interviewed about their experiences of the encounter during radiographic examinations and treatment. The interviews were analysed using qualitative content analysis. In study II, 14 radiographers were interviewed to identify radiographers‟ areas of competence. The critical incident technique was chosen to analyse the interviews. Studies III and IV were based on a national cross-sectional survey of 406 randomly selected radiographers. Study III consisted of two phases; designing the Radiographer Competence Scale (RCS) and evaluation of its psychometric properties. A 42-item questionnaire was developed and validated by a pilot test (n=16) resulting in the addition of 12 items. Thus the final RCS comprised a 54-item questionnaire, which after psychometric tests was reduced to 28 items. In study IV, the 28-item questionnaire served as data. The level of competencies was rated on a 10-point scale, while their use was rated on a six-point scale. Results: In study I, the female patients‟ comprehensive understanding was expressed as feelings of vulnerability. The encounters were described as empowering, empathetic, mechanical and neglectful, depending on the radiographers‟ skills and attitudes. Study II revealed two main areas of professional competence, direct patient-related and indirect patient-related. The first focused on competencies in the care provided in close proximity to the patient and the second on competencies used in the activities of the surrounding environment. Each of the two main areas was divided into four categories and 31 sub-categories that either facilitated or hindered good nursing care. In study III the analysis condensed the 54-item questionnaire in two steps, firstly by removing 12 items and secondly a further 14 items, resulting in the final 28-item RCS questionnaire. Several factor analyses were performed and a two factor-solution emerged, labelled; “Nurse initiated care” and “Technical and radiographic processes”. The psychometric tests had good construct validity and homogeneity. The result of study IV demonstrated that most competencies in the RCS received high ratings both in terms of level and frequency of use. Competencies e.g. „Adequately informing the patient‟, „Adapting the examination to the patient‟s prerequisites and needs‟ and „Producing accurate and correct images‟ were rated the highest while „Identifying and encountering the patient in a state of shock‟ and „Participating in quality improvement regarding patient safety and care‟ received the lowest ratings. The total score of each of the two dimensions had a low but significant correlation with age and years in present position. The competence level correlated with age and years in present position in both dimensions but not with the use of competencies in the “Nurse initiated care” dimension. Conclusion: This thesis has shown that professional competence is important in the encounter between patient and radiographer. It has also demonstrated that radiographers‟ self-rated professional competence is based on nursing, technological and radiographic knowledge. From a radiographer‟s perspective, „Nurse initiated care‟ and „Technical and Radiographic processes‟ are two core dimensions of Radiographer Competence Scale. The 28-item questionnaire regarding level and frequency of use of competence is feasible to use to measure radiographers‟ professional competence.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year. If the obligation isn´t fulfilled, a charge is to be paid to the government. A electricity certificate can consequently be said to be one from the government exhibited certificate of that a certain amount of energy from use of renewable sources has been produced. What kind of certificate is then the electricity certificates supposed to be? In the government bill 2002/03:40, the electricity certificate is said to constitute a financial instrument. After a closer analysis of this statement, it is shown that the prerequisits to be classified as a financial instrument, isn´t fulfilled, wherefore the electricity certificates can´t be considerd as financial instruments. The electricity certificate is rather to be considered as payment instruments, since the electricity certificates makes it possible for the energyproducers to achieve a value. The payment instrument the electricity certificate is ought to be, is an instruction. How has then the energyusers and suppliers been obliged to fulfil these from the government drawn instructions. The government has through chapter 4 i law about electricity certificates, the rigt to obliged energyusers and suppliers to pay an amount, i.e to do the energyusers and suppliers to the requested. The conduct can be compared to the right the government has in claiming taxes. What the government consequently can be said to do, is to obliged the energy users und suppliers to pay directly to the holder of the instructions. The economic content of this, is consequently that the government transfer their right to impose taxes to the producers of energy from renewable sources, so that they can assimilate an economic support. To consider the electricity certificates as payment instruments, implies however that what the government really does when it gives electricity certificates to energy producers, is to give a direct grant for production of energy from renewable sources. Such a grant is however to be considered as prohibited according to art. 87 Rometreaty, since it can lead to a distorted competition on the common market of energy. Since electricity certificates can´t be classified as payment instruments, neither a transfer of the right to impose taxes, since such a solution, legally contemplate, isn´t possible, the electricity certificates can´t be classfied as anything else then a new judicial phenomenon in swedish right. / Den 1 maj 2003 infördes ett nytt energisystem i Sverige baserat på elcertifikat. Syftet med systemet är att stimulera en utbyggnad av elproduktion från förnybara energikällor. Elcertifikatsystemet bygger på att producenterna av el från förnybara energikällor tilldelas ett elcertifikat av staten för varje producerad megawattimme. Elcertifikaten skall kunna omsättas och därmed generera intäkter till producenterna. Vidare finns det en kvotplikt, som innebär en skyldighet för elanvändare och elleverantörer att den 1 april varje år inneha elcertifikat i förhållande till sin förbrukning av el under det föregående året. Fullgörs inte kvotplikten, skall en avgift betalas till staten. Ett elcertifikat kan således sägas vara ett av staten utgivet intyg om att produktion av en viss mängd el har skett med användande av förnybara energikällor. Vad för slags bevis skall elcertifikaten då anses utgöra? I prop 2002/03:40 sägs att elcertifikaten skall anses utgöra finansiella instrument. Efter en närmare analys av detta påstående, visar sig dock förutsättningarna för finansiella instrument, inte vara uppfyllda av elcertifikaten, varför elcertifikaten inte bör vara att anses som finansiella instrument. Snarare torde elcertifikaten vara att anse som betalningsinstrument eftersom elcertifikaten gör det möjligt för elproducenterna att erhålla ett värde. Det betalningsinstrument det torde röra sig om är en anvisning. Hur har då de kvotpliktiga förpliktats infria dessa av staten utställda anvisningar? Staten har genom kap. 4 i lag om elcertifikat, rätt att förplikta de kvotpliktiga att utbetala ett belopp, dvs att göra de kvotpliktiga till de anmodade. Förfarandet kan liknas vid den rätt staten har att utkräva skatt. Vad staten kan sägas göra, är att förplikta de kvotpliktiga att betala direkt till innehavaren av anvisningen. Den ekonomiska innebörden av detta, är följaktligen att staten överlåter sin beskattningsrätt till elproducenterna, för att de skall kunna tillgodogöra sig ett ekonomiskt stöd. Att betrakta elcertifikaten som betalningsinstrument, innebär att vad staten egentligen gör när den ger ett elcertifikat till elproducenterna, är att ge ett direkt bidrag till stöd för produktion av el från förnybara energikällor. Ett sådant direkt statligt stöd är dock att anse som förbjudet enligt art. 87 Romfördraget, eftersom det kan leda till att konkurrensen snedvrids på marknaden för el. Eftersom elcertifikaten inte kan betraktas som betalningsinstrument, och inte heller som en överlåten beskattningsrätt eftersom en sådan lösning, juridiskt sett, inte är möjlig, kan elcertifikaten inte klassificeras som något annat är ett nytt rättsligt fenomen i svensk rätt.

The aim was to study personal and organizational conditions for first-line nurse managers and to identify and assess the skills and abilities important for leadership and management. Interviews were conducted with 5 first-line nurse managers, 5 registered nurses, 5 assistant nurses and one head of department delineating their perceptions of current and ideal roles of first-line nurse managers. Factor analysis was conducted to estimate validity and reliability of the Leadership and Management Inventory, developed in the context of this thesis, in one sample of 149 registered nurses and one sample of 197 health care personnel. Interviews and questionnaires to study expectations, experiences and outcomes of two different development programmes for 13 first-line nurse managers in a Training Programme, 14 in a Leadership Development Programme and 14 in a Comparison group were conducted. Letters and questionnaires from 32 former first-line nurse managers were analysed to describe their reasons for leaving their posts. First-line nurse managers, registered nurses and assistant nurses’ descriptions of the first-line nurse manager’s role were corresponding; the main focus was on service on the ward. The head of department described the first-line nurse manager’s responsibility towards the staff with focus on development and co-operation. Analysis of the Leadership and Management Inventory resulted in three factors: “interpersonal skills and group management”, “achievement orientation” and “overall organizational view and political savvy”. Validity and reliability were considered acceptable. Expectations concerning the development programmes were generally met; improvements corresponding to the content of the programmes were reported. Reasons to leave were personal, organizational and linked to the relationship with the head of department. Conclusion: The first-line nurse managers’ individual experiences, skills, abilities and ambitions are important, but so are the conditions in which she/he practices her/his leadership and management. It is important that the interplay between person and organization functions well.

The overall aim of this thesis was to develop, test and use a simple, clinically useful instrument for the nutritional screening of older patients. Four studies were performed, with a quantitative approach, in a geriatric rehabilitation ward in western Sweden. The number of patients who par-ticipated was: 56 (I), 114 (II), 147 (III) and 144 (IV) older patients. A nutritional screening instrument, the Nutritional Form For the Elderly (NUFFE), was constructed (I) and tested regarding reliability and validity (I, II). NUFFE was used in a screening, and the screening results were related to the patients’ perceived health and compared to the nurses’ nutritional notes in the nursing documentation (III). The screened patients’ self-care ability and sense of coherence (SOC) were investigated and the patients’ perceived health was related to selfcare ability and SOC (IV). The collection of data was done through interviews with the instruments NUFFE (I-IV), the Selfcare Ability Scale for the Elderly (SASE) (IV), Antonovsky’s SOC scale (IV), a question about perceived health, healthrelated ques-tions (III, IV) and background variables (I-IV). Weight and height were measured (I-III). The nurses’ nutritional notes in the nursing documentation were collected (III). The screening instrument contains 15 threepoint items on ordinal level. The total score ranges between zero and 30 and a higher score indicates higher risk for undernutrition. Evidence of reliability and validity was shown (I, II). The determined cut-off points of NUFFE for identification of patients at low, medium and high risk for undernutrition were set to scores of &lt;6, ≥6 and ≥13 (III). The screening results showed that 31% of the patients were identified to be at low risk for undernutrition, 55% at medium risk and 14% at high risk. When the screening results were compared to nurses’ nutritional notes in the nursing documentation, it was shown that important nutritional issues were absent in many patient records (III). The patients at high risk were more likely to perceive ill health than were those at low risk for undernutrition (p=0.03) (III). Those at medium or high risk were more likely to perceive ill health (p=0.014) and to have lower self-care ability (p&lt;0.001) and weaker SOC (p=0.007) than were those at low risk for undernutrition. To perceive good health was associated with higher self-care ability (p&lt;0.001) and stronger SOC (p&lt;0.001). Lower self-care ability, being single and having been admitted from another hospital ward were three obtained predictors for being at medium or high risk for undernutrition (IV). In conclusion, NUFFE is a simple, useful screening instrument for identification of older nutritional at-risk patients. The instrument has sufficient evidence of reliability and validity. Using NUFFE in a screening of older patients, the prevalence of patients at medium or high risk for undernutrition was found to be high. Nurses’ nutritional notes showed deficiencies, indicating that all medium or high risk patients were not identified. Using NUFFE, associations were found between older patients’ nutritional risk and their perceived health, and their self-care ability and SOC, respectively. These associations indicate that being at low risk for undernutrition is concomitant with perceived good health, higher self-care ability and stronger SOC. Conversely, being at medium or high risk for undernutrition is concomitant with perceived ill health, lower self-care ability and weaker SOC.